The Peach State ranked 36th overall in 2017 as well, but improved by a few positions since 2016, when it ranked 39th.

Georgia’s General Assembly came close to approving tax reform legislation in the 2017 legislative session, but ultimately were not able to resolve the differences between two competing bills. The Index authors caution lawmakers to remember two rules when assessing tax changes: Taxes matter to business, and state tax changes (whether cuts or increases) do not happen in a vacuum.